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V2016-20 ·19 June 2020 ·consulta-vinculante Medium impact
Tax

Incentivised leave compensation allows for the 30% reduction for irregular income

A worker enquired whether compensation for incentivised leave agreed by mutual consent was exempt from tax or eligible for a reduction. The DGT has ruled that while it is not exempt because it does not constitute a dismissal, it does qualify for the 30% reduction as it is income obtained in a notoriously irregular manner.

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2020-06-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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